Excavation Tax

Every owner who intends to excavate earth shall file a Notice of Intent to Excavate (PA-38) with the assessing office in the city where such excavation is to take place. 

A separate Form PA-38 must be filed for each tract of land where the excavation will occur and prior to excavation. 

If excavation is not completed or in progress at the end of the calendar year (December 31), an separate Form PA-38 must be filed by April 1st.